A growing reliance on artificial intelligence may soon result in digital replicas of employees in workplaces, potentially reshaping job roles and intellectual property rights, a Dubai conference was told.
This is one of the predictions in Gartner’s top trends for AI, which were revealed during a panel session at the AI Assembly on Monday, one of the events being held for the Dubai AI Week until Friday.
Joe Youssef Malek, vice president for executive programmes for the Gulf, India and emerging markets at the American research and advisory company, said their research showed that digital twins of employees could be a reality by 2027.
“We expect, with time, a digital AI image of yourself. So, imagine me talking to you right now while my AI avatar is having a different discussion with somebody else,” Mr Malek told The National on the sidelines of the conference. “But this persona comes with different implications for intellectual capital, royalties, on your AI image and it could actually impact your brand. So, moving forward, yes, you should expect in your corporate contract to have more terms about your AI persona and about your avatar intellectual.”
AI technology capable of creating advanced avatars that mimic real people, using facial mapping, voice cloning and behavioural data already exists. Companies like Synthesia, for example, allow users to create realistic video avatars of themselves that can speak several languages and be used for presentations, customer service and corporate training.
Mr Malek said the technology may allow a person to essentially be in two or more places at once, virtually.
The avatars would be trained on an individual’s personal data, habits, decision-making patterns, and communications history, creating a sophisticated digital version of that person.
This means the digital twin would be able to act semi-independently, conduct meetings, respond to queries or manage basic tasks.
Commercialising human identities
While AI personas could offer better efficiency and productivity, critics are concerned about the consequences of licensing and commercialising human identities.
Dr Patrick Noack, executive director of future foresight at the Dubai Future Foundation, said at the conference that the idea of outsourcing oneself to an AI entity could blur the boundaries between reality and replication.
“I think the question is if you start licensing your persona and licence the history of the persona, the way they have been acting, the way they have been deciding … you are licensing individuals’ histories,” Dr Noack said.
“I am an individual. I have my own beliefs and ways of thinking, my own principles. Now that gets outsourced and digitalised to a digital persona, which is a carbon copy, so to speak, of everything that consists of me online and in that digital format. So, who am I? Am I the digital persona? Am I the in-real-life persona?”
Dr Noack also warned of trafficking of digital avatars on the dark web. “If someone, in an entity, owns me, what does that mean? How does that make me feel good? I, ultimately, am in that kind of space going forward. And do I need to be employed by anyone else if that digital persona is going to be sold on the black market for a few Bitcoins?” he said.
An emerging AI generation
Another finding in Gartner’s research warned of a growing risk of AI addiction, particularly among younger generations who are growing up with generative tools embedded in their daily lives, from homework, relationships to decision-making.
“AI is now part of our daily life, our society and the new generations are going to use AI everywhere,” said Mr Malek. “It’s like part of their lives. So, this could create an addiction.”
While older generations may find AI tools intimidating, Gen Z and Gen Alpha are already adapting to a world in which AI is just another form of interaction, like texting or gaming.
“AI is now part of our daily life, our society and the new generations are going to use AI everywhere, so, this could create an addiction,” said Mr Malek. “But this addiction could change depending on the generation. Our generation might have a different perspective on that and might need some support, whereas the newer generation might be so comfortable in AI because it's part of their daily life. They would feel that this is quite normal.”
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
